9911796707
TMI Blog1997 (9) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... is court: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in dismissing the Departmental appeal thereby confirming the order of the learned Commissioner of Income-tax (Appeals) who directed the Assessing Officer to allow extra shift allowance on the generating set, as the same was not claimed by the assessee-company at the time of original assessment?" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms including the extra shift allowance. Later on, the assessee filed an application under section 154 and submitted a revised depreciation chart and claimed the benefit of extra shift allowance on the basis of work of the concern. This application was rejected by the Deputy Commissioner vide order dated November 28, 1988. In the appeal filed by the assessee, the Commissioner of Income-tax (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argued that the generator set forms part of plant and machinery and, therefore, the claim of the assessee for grant of extra shift allowance has been rightly accepted by the Commissioner of Income-tax (Appeals) and the absence of reasons in the order passed by the Appellate Tribunal cannot be a ground to direct it to make a reference under section 256(1). Having considered the submissions made b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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